Polish VAT provisions provide three rates of VAT, which can be used to sell books, magazines and newspapers.
1. First of them is 5% VAT rate which shall be applied for:
- specialized magazines
The specialized magazines covered by the reduced VAT rate of 5% shall be deemed to specialized magazines, by which shall be understood the printed periodicals marked with ISBN symbol, falling within PKWIU 58.14.1 code and CN 4902 code. Specialized magazines shall contain broad issues relating to cultural or artistic activities, educational, scientific, social, professional and methodical, regional or local, as well as for the blind and visually impaired, to be published no more frequently than once a week in the form of separate fascicles (numbers) of the title, whose completion is not expected, showing generally at regular intervals with a circulation of no more than 15,000 copies with exceptions:
– periodical magazines with the general content which are the primary source of information about current events, current domestic or foreign, intended for a wide range of readers,
– publications containing pornographic content, publications that contain the content of incitement to hatred on national, ethnic, racial, religious or due to the lack of religious beliefs or defamatory of these reasons, a group of people or individuals and publications that promote totalitarian regimes,
– publications in which at least 33% of the area is intended to non-commercial or commercial announcement, publicity or advertising texts, in particular, information & advertising magazines, advertising magazines, promotional folders and directories,
– publications, which contain mostly complete novel, short story or other work in the form of text, illustrated or not, or in the form of drawings with or without description,
– publications in which more than 20% of space is devoted to crossword puzzles, cryptograms, puzzles and other word games or drawing,
– publication containing information common, in particular advice, information on known and famous figures from public life,
– magazines, on which amount of circulation will not be made visible.
- printed books – only books (marked with the applicable under separate regulations ISBN symbols), map – produced using printing methods, with the exception of leaflets, publications in Braille (PKWIU Ex. 58.11.1).
- Books published on disks, tapes and other media marked with the applicable under separate regulations ISBN symbol
- Chart (music notes) in printed form (PKWIU 59.20.31.0).
2. Second one is 8% VAT rate which shall be applied for:
- Newspapers printed or on physical media (disks, tapes, and others) – only the printed newspaper – marked, under separate regulations, with the applicable ISSN symbols, which are produced using printing methods, excluding: publications, of which not less than 67% of space is devoted to non-commercial or commercial announcement, publicity or advertising texts (PKWIU ex 58.13.10.0),
- Magazines and other periodicals printed or on physical media (disks, tapes, and others) – only magazines and other periodicals marked, under separate regulations, with the applicable ISSN symbols, which are produced using printing methods, excluding: publications, of which not less than 67% of space is devoted to non-commercial or commercial announcement, publicity or advertising texts (PKWIU ex 58.14.1).
3. All publications (e.g. ads magazines, folder) which are not mentioned above should be taxed with standard – 23% VAT rate.